SCHOLEFIELD;- WELES Mr. & BAXTER Douglas — Lis “om November 7, 1910 essential point to be proved in order to justify the application of the Albrecht decision is that firearms were sold to jobbers in the ordinary course of: business, ete. Mr, Thatcher has written to Mr. Moyle telling him that we can” get this SAPOLR ETDS in almost any form that would: be satisfactory to him. We are suggesting that possibly affidavits from Colt's, Remington, Winches and Savage might suffice..°In any. event, there appears to be no doubt that this point can be proven. Bos olin The last the selling price on which the tax was based should eliminate certain items such as transportation, parts, ete. You will recall that a statement Setting forth in detail all from June 21, 1932 to the end of September gregation of these sales as between those and those from merchandise on hand total “net taxable sales" upon which that paragraph Was This figure guns solid, ments, less we ! j Pi n arr a ane of page based 7, running amounted into to page 86, $958,710.93. , ©onteined only figures representing SUCK as spare barrels and extra attachrg z returned. no your analysis figul $945,585 If we add back to in the Government ivi aver words, there is summary of sales and It appears at tax unit: that the impressi parts sales, insurance and d Government: figure which does : | wes ry n s\e om Sor | ment which you prepared as Ye lei ie ith We have here a pencil copy Government. It is a summary. sheet and Whether or not the Government examiners inc delivery, etc... we do: not know, but-for a would be willing to stand upon our -fig Ss the transportation item: states should are You will notice that the that where sales were made direct be based upon the usual wholesale purchased by the retail with the excise given out that included. in the : merchant for a Out by the state- ernment figure. mputations made by se) nes d transnertat ion or peses we allow us to i price at the- period whi Ae such articles 18, 1932 te september 30, 1935. It has always been our understanding that the summary of sales made prepared by you, a&s well as that prepared by the Government, reflected the price paid by the: purchaser regardless of whether he was an. individual or a dealer... Are ae many sales which were made to individuals and if ‘so has the been adjusted by both the Government and yourself in the. summari This seems to be a poeint that has not been clearly brought out in the past and